9911796707
TMI Blog1995 (1) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to in sub-section (3) shall be liable to pay tax under the Central Act at the rate of 4 per cent of his turnover. Sub-section (5) of that section empowers the State Government to reduce or exempt tax on such turnover if it is satisfied that it is necessary so to do in the public interest. That has to be notified by the State Government in the official gazette. In exercise of the powers conferred by subsection (5) of section 8 of the Central Sales Tax Act, the State Government issued G.O. Ms. No. 890 Revenue(S) dated July 31, 1976. By the said Government Order, the rate of tax on the turnover of a dealer in the State of Andhra Pradesh in respect of sale of tanned hides and skins was prescribed as 2 per cent of the turnover. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd tanned hides and skins is liable to tax at the rate of 2 per cent provided the sales were effected in respect of inter-State trade or commerce. 4.. Now turning to the facts of this case, the dealer is the petitioner in this revision petition. For the assessment year 1984-85, the petitioner paid tax under the Central Sales Tax Act at the rate of 2 per cent. That was revised by the Deputy Commissioner in exercise of the revisional power under section 20 of the said Act by enhancing it to 4 per cent on the sole ground that the turnover did not suffer tax under the Andhra Pradesh General Sales Tax Act. His appeal to the Tribunal against the order of the revisional authority having failed, he filed this tax revision case against the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act inasmuch as the State Government had exempted the sales tax in the said Government Order in respect of hides and skins-tanned as well as untanned under the Andhra Pradesh General Sales Tax Act. The Tribunal took the view that the petitioner is not entitled to the benefit of G.O. Ms. No. 890 as the assessee had not paid any tax under the Andhra Pradesh General Sales Tax Act. It also appears that the Tribunal was under the impression that the benefit of both the Government Orders cannot be availed at the same time. Further, as pointed out by the learned counsel for the petitioner, the Tribunal itself took a different view later referred to above. 6.. For the above reasons, we are unable to uphold the order of the Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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